Introduction to international tax in Canada

Please see the attached PDF file below for a detailed listing of the table of contents

Part 1 Key points

• Chapter 1 - Fundamental objectives and principles
• Chapter 2 - Overview of the BEPS Project
• Chapter 3 - History of tax treaties
• Chapter 4 - Status and structure of tax treaties
• Chapter 5 - Tax law interpretation
• Chapter 6 - Interpretation of Canadian tax treaties
• Chapter 7 - Residence in Canada
• Chapter 8 - Permanent establishment in Canada

Part 2 Canadian-source income

• Chapter 9 - Part I tax for a non-resident of Canada
• Chapter 10 - Part XIII and Part XIV tax
• Chapter 11 - Part XIII anti-avoidance rules: sections 212.1 and 212.3 of the ITA
• Chapter 12 - Cross-border financing
• Chapter 13 - Cash pooling arrangements

Part 3 Foreign-source income

• Chapter 14 - Taxation of foreign-source income
• Chapter 15 - Foreign affiliates I: foreign accrual property income
• Chapter 16 - Foreign affiliates II: dividend to shareholders
• Chapter 17 - Foreign affiliates III: income recharacterization
• Chapter 18 - Foreign affiliates IV: financing
• Chapter 19 - Foreign affiliates V: anti-avoidance rules
• Chapter 20 - Taxation of an offshore investment fund property (Section 94.1)

Part 4 Transfer pricing

• Chapter 21 - Transfer pricing I: OECD guidelines
• Chapter 22 - Transfer pricing II: Canadian rules
• Chapter 23 - Transfer pricing III: intangibles, services, cost contribution arrangements
• Chapter 24 - Transfer pricing IV: U.S. regulations

Part 5 Special topics

• Chapter 25 - Taxation of non-resident trusts
• Chapter 26 - Expatriates
• Chapter 27 - Multilateral Instrument (Action 15)
• Chapter 28 - e-Commerce
• Chapter 29 - Tax treatment of foreign exchange gains and losses

Part 6 U.S. Taxation

• Chapter 30 - Introduction to U.S. taxation
• Chapter 31 - Estate planning in a Canada-U.S. context
• Table of legislation
• Table of cases